Which of the following taxpayer have an increased risk of an IRS examination? A Ross rents property he owns in Vail. Colorado and reports a loss twice out of the last five years B Maria and Mark are newlyweds and report wages and interest income on their first married filing joint return of $85,000 C johnathan starts business midway during the year and reports net income from business operations of $20,000 D Sharon reports gross income of $24;000, has three qualifying children, and claims the earned income tax court